D.B. Heating & Plumbing Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04257500 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

D.B. Heating & Plumbing Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D B Gardner

A D Gardner

L B J Gardner

M T Hurney

REGISTERED OFFICE:

Leofric House

Binley Road

Gosford Green

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

04257500 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

81,154

103,750

81,154

103,750

CURRENT ASSETS

Stocks

37,750

42,750

Debtors

6

631,003

459,898

Cash at bank

273,749

321,475

942,502

824,123

CREDITORS

Amounts falling due within one year

7

296,075

126,667

NET CURRENT ASSETS

646,427

697,456

TOTAL ASSETS LESS CURRENT
LIABILITIES

727,581

801,206

PROVISIONS FOR LIABILITIES

20,287

25,938

NET ASSETS

707,294

775,268

CAPITAL AND RESERVES

Called up share capital

80

Capital redemption reserve

20

Retained earnings

707,194

775,168

SHAREHOLDERS' FUNDS

707,294

775,268

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2026 and were signed on its behalf by:

D B Gardner - Director

1.	STATUTORY INFORMATION

D.B. Heating & Plumbing Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

65,000

AMORTISATION

At 1 December 2024

and 30 November 2025

65,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 December 2024

9,099

6,087

181,022

12,108

208,316

Additions

1,236

241

-

2,376

3,853

At 30 November 2025

10,335

6,328

181,022

14,484

212,169

DEPRECIATION

At 1 December 2024

5,115

5,731

82,884

10,836

104,566

Charge for year

709

85

24,535

1,120

26,449

At 30 November 2025

5,824

5,816

107,419

11,956

131,015

NET BOOK VALUE

At 30 November 2025

4,511

512

73,603

2,528

81,154

At 30 November 2024

3,984

356

98,138

1,272

103,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

256,447

96,411

Amounts owed by group undertakings

303,438

300,134

Other debtors

71,118

63,353

631,003

459,898

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade creditors

254,015

93,460

Taxation and social security

26,964

21,681

Other creditors

15,096

11,526

296,075

126,667

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

D B Gardner

Balance outstanding at start of year

20,839

6,112

Amounts advanced

22,186

20,927

Amounts repaid

(36,400

)

(6,200

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

6,625

20,839

L B J Gardner

Balance outstanding at start of year

(1,615

)

-

Amounts advanced

2,044

2,885

Amounts repaid

(900

)

(4,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(471

)

(1,615

)

A D Gardner

Balance outstanding at start of year

-

Amounts advanced

248

2,627

Amounts repaid

(4,533

)

(2,627

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(4,285

)

-

The above amount owed to the company by D Gardner (Director) is charged at the HMRC official rate of interest, and is repaid in full following the balance sheet date.

The above amount owed to L Gardner (Director) by the company is interest free, and has no set terms of repayment.

The amount owed to A Gardner (Director) by the company is interest free, and is has no set terms of repayment.

9.	RELATED PARTY DISCLOSURES

During the year D Gardner (Director) and B Gardner (Related Party) each received £4,980 (2024: £4,980) from the company for rent of the property from which the company operates.

10.	ULTIMATE CONTROLLING PARTY

During the year, the Ultimate Controlling party were D & J Gardner as a result of their shareholdings in the parent company; D B Holdings (Coventry) Limited.